CervicalCheck Payments

Time limit for repayment claims

There are set time limits in place to claim repayment of tax. These time limits have been extended for relevant women.

Income Tax and Capital Gains Tax (CGT)

Relevant payments made to a relevant woman since 2008 are exempt from:

• Income Tax
• CGT
• Deposit Interest Retention Tax (DIRT)
• and
• Exit Tax.

This is because 2008 is the year in which the CervicalCheck national screening programme commenced. Individuals who were awarded a relevant payment can claim for a repayment of any Income Tax or CGT paid on those payments since 2008.

The deadline for a repayment of tax for the years 2008 to 2020 is 31 December 2025. The four-year time limit applies from tax year 2021 onward.

Capital Acquisitions Tax (CAT)

The exemptions for CAT apply to any relevant payment received under the CervicalCheck non-diclosure ex-gratia Scheme since 2019. This is because 2019 is the year in which the Government approved the terms of this Scheme. Individuals who have been awarded a relevant payment can claim for a repayment of any CAT paid on those payments.

The deadline for a repayment of tax for the years 2019 and 2020 is 31 December 2025. The four-year time limit applies from tax year 2021 onward.

For further information on relevant payments and the definition of a relevant woman, please see the Tax and Duty Manual Part 07-01-23B.

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